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BrazilThe Latin American giant occupies a special position when it comes to CSRreporting and certifications. The SA 8000 is a specialized, global standard that wasprepared with the view to measure the extent to which a company adheres to CSR. TheUniversal Declaration of Human Rights created an organization named SocialAccountability International (SAI), which creates such standards. The standardmaintains a broad definition of CSR that allows it to interact with the society, customersand the environment. Moreover, Brazil is the only Latin American country that has aCorporate Responsibility Index (Índice de Sustentabilidade Empresarial-ISE) as part ofits Stoke Exchange (BOVESPA).Brazil ranks 4 th in the world in the number of SAI certifications received. Thecountry has 100 membership certificates and most companies have well developedCSR programs. Its position of strength can be compared against other Latin Americancountries including Argentina, which ranks 18 th out of 33 positions, when it comes tocompanies certified by Social Accountability International with five member companies.Bolivia occupies the 22 nd spot with four certifications and is the third Latin Americancountry on the list (In Latin America, Companies Are Becoming More Interested inSocial Corporate Responsibility).Taking the example of TNT Express Company, which has obtained the Investorsin People Certificate, Latin American companies are slowly but surely progressingtowards the concept of Corporate Social Responsibility. The real challenge will be toinfluence the consumers to a level where they give preference to the products ofsocially compliant companies. Thus, the key victory for socially compliant companieswill arrive when the consumer integrates this factor into the purchasing decision.Relationship with environmentIt is felt that companies with a higher impact on the socio-economic environmenthave a greater need to engage in dialogue with stakeholders through their corporatesocial responsibility reports. Others feel that presenting reports is an additional burdenthat only adds to the total costs. This means that sectors such as oil and gas andchemicals should feel a higher degree of the requirement to interact with stakeholders.11
This can also be due to corporate disasters in the sector such as Chernobyl in theformer Soviet Union, and Exxon Valdez off the Alaskan coast, which strongly diminishedpublic confidence in corporations. Other classes of corporations like media,communications have a lower impact on the environment and, therefore, do not feel theneed to engage in CSR reporting.CSR Reports Issued By CompaniesDuring the Corporate Social Responsibility Reporting Survey 2008, 100 Braziliancompanies were examined. It was discovered that 78% of the companies had properCSR reporting strategies, with 100% of oil and gas, chemicals, forestry, pulp and paperand electronics/computers reporting on CSR. About 65% of them had proper, corporateresponsibility strategies and 30% utilized third party comments. Furthermore, 12% usedassurance as an alternative to other forms of authentication. Approximately, 9% utilizedboth assurance and third party comments (KPMG International, 2008).Green ethanol-Example for going greenSao Paulo occupies a unique position when it comes to ethanol as it produces25% of worldwide consumption. Therefore, in June 2007, the State launched an AgroEnvironmental protocol that called for the eradication of manual-cutting procedures.This would lead the sugar cane industry to transcend its normal scope and movetowards environmental compliance. UNICA (Brazilian Sugarcane Industry Association)and Sao Paulo government were instrumental in launching a Green Protocol thatincludes 130 member plants. The report describes two areas of concentration based onthe issue of pre-harvest burning. The year 2014 has been set as the target date toremove pre-harvest burning in areas where mechanization is possible, while a furtherthree years will be allowed where mechanization is currently not feasible (KPMGInternational, 2008).12
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A DESCRIPTIVE ANALYSIS OF CHANGES I
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ABSTRACTThe Financial Accounting St
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Restricted stock grants provide man
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December 15, 2002, i.e. for compani
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Semerdzhian (2004) found that certa
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Sample selection for Empirical test
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y changing the selection method to
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TABLE 2Number of Equity Compensatio
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TABLE 4 (A) Changes to the Equity C
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awarding stock options to employees
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REFERENCESBarron, John M. and Glen
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Análisis Comprensivo de la Inciden
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pagar el impuesto anualmente, sólo
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Ingresos por bebidas alcohólicas 1
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primarias y secundarias de informac
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y una variable continua que denota
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-0.015334 0.154764 -0.099081-0.0049
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considera , continuando con y final
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existen factores con significación
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disminuye en 26.9% si el bien inmue
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REFERENCIAS BIBLIOGRÁFICASAaron, H
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7TH Quest Conference for Global Com
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Las crisis económicas se presentan
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ancos aportaban al sistema (Marcus
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Objetivos de InvestigaciónEl riesg
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MetodologíaPara llevar a cabo las
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Análisis de DatosLa variable depen
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determinar si el riesgo del banco e
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Tabla 5. Medidas estadísticas de r
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La reducción gradual de la proporc
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ResultadosDespués de aplicar las r
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Modelo 1: MCO, usando las observaci
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y VEVI son variables en donde los c
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ConclusionesLos ratios financieros
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Kane, E.J., 1995. “Three Paradigm
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• ABSTRACTReducing emissions of g
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Obtención por la empresadesde la m
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señala que es necesario revisar y
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La secuencia de una inversión en D
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de información públicaElaboració
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EntidadOperacionalDesignadaAnálisi
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d) La necesidad o no de acudir a un
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Una vez calculadas las unidades de
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c) Agilizan la coordinación y comu
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El estudio de la viabilidad legal d
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y análisis de sensibilidad elabora
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casos, los análisis convencionales
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VII. CONCLUSIONESLos proyectos de d
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Coase, R. H. (1960): The Problem of
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IMPACT OF US HACCP REGULATION ON EX
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TABLE OF CONTENTSABSTRACT .........
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1. INTRODUCTIONThere has been a not
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The potential positive impact remai
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where because of their content and
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Figure 1 Effect of Standards on wil
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Where; F ij is the attractive force
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That is, I is a cumulative comparis
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of food businesses and transportati
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2.3 Microbiological CriteriaUS stan
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magnitude and direction of the impa
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Fish Consumption2001). There may al
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have had a negative impact on expor
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Hufbauer, G, Kotschwar, B, & Wilson
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8. APPENDICESAppendix 1- US and EU
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Muscle meat of swordfish 0.1Crustac
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Benchmarking for International Comp
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IntroductionThere is little doubt t
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and, the strategy, structure and ri
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Source: Cho, D-A & Moon, H-C (2006)
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For competitiveness analysis, the I
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anking were drawn exclusively from
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Land area measured in 000’ hectar
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the GDP, increase the export of loc
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Local supplier quantity- Survey Dat
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counterparts. The quality of manage
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Productivity -Manufacturing: % of G
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HDI- ScoreSource: UNDP Human Develo
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Jamaica, unfortunately have had a l
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productivity. The implication for s
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Factores que Influyen en el Consumi
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IntroducciónEn los últimos veinte
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Aunque el impacto positivo de las i
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En la literatura actual relacionada
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ofrece un vivo ejemplo de arraigo a
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Sin embargo, ni en la clasificació
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Análisis de DatosLos resultados de
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En relación a los patrones de cons
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justa a los artistas. Además, poco
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Así, se refuerza que la edad es un
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precio razonable para un disco comp
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ConclusionesLos objetivos de este a
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Matos, N. 2007. La conducta de comp
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ESTUDIO CUBA PRSOBRE LOS AUTORESFÉ
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ESTUDIO CUBA PRINTRODUCCIONImportan
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ESTUDIO CUBA PREl 72.3% de la pobla
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ESTUDIO CUBA PREl puerto más impor
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ESTUDIO CUBA PRTabla 3. Principales
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ESTUDIO CUBA PRplantas generadores
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ESTUDIO CUBA PRLa continua desvalor
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ESTUDIO CUBA PROPORTUNIDADES SECTOR
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ESTUDIO CUBA PR5. Banco Financiero
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ESTUDIO CUBA PR2. Banca hipotecaria
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ESTUDIO CUBA PRLas aplicaciones de
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ESTUDIO CUBA PRtres pisos necesitan
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ESTUDIO CUBA PRIndustria de Aliment
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ESTUDIO CUBA PRcongeladaCamarón en
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ESTUDIO CUBA PRDextrana ND 450,000
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ESTUDIO CUBA PRLa industria se cara
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ESTUDIO CUBA PRLa industria de conf
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ESTUDIO CUBA PRcubanos dominan otro
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ESTUDIO CUBA PR5. Colaboración en
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ESTUDIO CUBA PRreportando 2.3 millo
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ESTUDIO CUBA PR3. Posee 4,347 milla
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ESTUDIO CUBA PRprohibido para ellos
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ESTUDIO CUBA PRTabla 13. Región Or
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ESTUDIO CUBA PREl Oriente cubano pu
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ESTUDIO CUBA PR5. En concreto y bas
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ESTUDIO CUBA PRMinisterio de la Ind
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2PERFIL DEL EGRESADO DE LOS PROGRAM
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4competencias que fundamenten los c
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6Este proyecto, meritorio en muchas
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8profesional sino, más generalment
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10METODOLOGIAInstrumentoEste estudi
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12Factor PrincipalPoco más de la t
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14Este factor resalta la orientaci
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16Las premisas secundarias reflejan
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18problemas concretos y en menor me
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20del total de premisas presentadas
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22Pareceria que de alguna manera vi
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24Conocimiento Concreto, Integridad
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26DISCUSION DE RESULTADOSLos result
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28mención aparte. Las premisas rel
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30de lo que otros estudios habían
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Porter, L. W. & McKibbin, L. E., (1
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AbstractIn any enterprise, it is de
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efore his people could do their bes
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George called Frank into his office
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well liked and respected throughout
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George was devastated, as anyone wo
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since the time she herself had firs
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they would be ready to accept the n
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The others, unfortunately, were not
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adjusting the machine, which skewed
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The workers were handpicked and hig
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To make this run chart into a contr
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In this case, there is a data point
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It should be obvious by now that se
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In real life systems, do we sometim
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The governance of our businesses, s
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Competitive priorities of high and
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Deshmukh, 2001, pp. 884) that manuf
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within the production process helps
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Figure 2: Descriptive statistics of
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Table 2: Division of the sample acc
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Figure 4: Rise and fall in producti
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same is true for middle performers
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Figure 9: The difference in usage o
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performance measures, then one shou
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Flynn, B.B., Flynn, E.J. (2004),
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El Efecto del País de Origen en la
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IntroducciónEl desarrollo de estra
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estructuras que son desarrollados p
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H1: El efecto del país de origen e
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un vinculo patriótico hacia una na
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no patrióticos, los productos extr
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actitudes hacia la guerra. Mientras
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por Internet. La muestra final fue
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los menos etnocentristas, patriotas
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para Puerto Rico (.573), España (.
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(2003) quienes señalan que el impa
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de Mooij, M. (2004) Consumer Behavi
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Marin, C.E. & Miquel, S. (1997). Ev
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Tabla 1Promedio en los niveles de E
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Tabla 4Análisis de Correlación de
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Education as strategy for global co
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IntroductionStudies conducted over
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entrepreneurship as any attempt to
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expectation entrepreneurial activit
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ased on their personal experiences
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collection, a decision was made to
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those relevant concepts and to be m
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Table 1: Examples of Opportunities
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and entrepreneurial issues as a key
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the entrepreneurial functions tend
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ReferencesAcs, Z. B. (2009). The Kn
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Hofstede, G. (1980). Culture's Cons
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UNIVERSIDAD DE PUERTO RICORECINTO D
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1. INTRODUCCIÓNLa estandarización
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imponen a las dos partes obligacion
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Para ilustrar las razones de sus du
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A la vista de esta situación y tra
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egistros que genera son comparables
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Por ejemplo, los aseguradores de ri
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La evaluación del impacto ambienta
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A la vista de los datos anteriores,
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Por otra parte del total de proyect
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características de la flora y la f
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Así por ejemplo, según se refleja
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proyectos suponen una disminución
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Direción General de Protección Ci
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Unión Europea 2000 a, Data for sho
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La Competitividad Internacional de
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vertiginosamente. De ahí la pertin
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más económicos va a ser convenien
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Del 1987 al 2002 los datos de expor
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Fuente: Porter, Michael E. (1990) L
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1987 - 2005Fuente: Cómputos de la
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productividad, lo cual requeriría
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Tabla 2: Industrias Competitivas en
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VIII.AnálisisPuerto Rico ha tenido
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En el 1987 existían diversos incen
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Puerto Rico, además, cuenta con ec
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En sectores industriales relacionad
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de esta industria ha sido su perita
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Un socio importante de las industri
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IX.ConclusionesPuerto Rico cada dí
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Consejo de Educación Superior. (ma
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Vega-Rosado, L. L. (2005). “La Co
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Are Domestic and International Food
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usiness f ormat f ranch is in g 3 ,
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T he l iterature review i n cluded
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H 2B: O lder f ranch iso r s ’ (
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f inancial perf ormance repre senta
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d is cussin g choice of Law/Venue.
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poorly in any of our 14 points pre
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s cheme had a total of 1 4 quest io
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V a r i a b l eO p t i o n sN a t i
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O ve ra ll, we a re of the opin ion
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H y p o t h e s i s C h i - S q u a
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ConclusionsA cco rd in g to the r e
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F edera l T ra de C ommission. 2009
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Cultural Impact on Management Style
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IntroductionCaribbean governments a
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other Caribbean authors, commentato
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while at the same time, enabling th
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invited to reject the EPAs and cont
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CEO of Barbados Private Sector Trad
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Fourth, after obtaining the respons
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process. In that connection, CARICO
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of CARICOM, except Guyana, opted to
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[7] Caribbean Regional Negotiating
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IntroducciónLos negocios internaci
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categorías específicas de ropa y
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miles de millones, sobrepasando las
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Comportamiento de las Exportaciones
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En esta misma tabla se puede notar
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Los países de Centroamérica: Hond
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mexicana de capitalizar éxitos e i
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Las cantidades de países más impo
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Los subcapítulos del cuadro anteri
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Por estas cifras y su alta particip
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de entre los 20 países exportadore
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Blázquez-Lidoy, Jorge, Javier Rodr
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United States International Trade C
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Tabla # 4:RELACIÓN DEL 70% DE SUB
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Keywords: stimulus, incentives, tra
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This study presents the first known
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education groups and is deeper for
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Many factors have contributed to th
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Organizational ecology theory deals
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showed no effect overall. Overall,
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difficulties arose while gathering
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Related to the prerequisite of taki
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attempt is done to measure in real
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ConclusionSection 5. Conclusion and
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Workforce Investment Act (WIA), als
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Birch, D. (1981) “Who Creates Job
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Sharma Ravi Teja, (2010), Happy New
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i) Own _____________ii) Provided un
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EL NEGOCIO DE INTERCAMBIO (BARTER)E
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Quest conference, UPR 3N uestra, a
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Quest conference, UPR 5pája ro s r
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Quest conference, UPR 7D esd e u n
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Quest conference, UPR 9de un m i ll
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Quest conference, UPR 11T abla 2: p
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Quest conference, UPR 13C on la com
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Quest conference, UPR 15ve z sea m
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Quest conference, UPR 17R e fere nc
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La Espiritualidad En El Lugar De Tr
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(Mitroff, 2003). Las personas no s
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individual será orientado hacia un
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las razones adecuadas, aunque esto
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piensa cooperativamente y/o altruis
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información sobre el tipo de organ
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ResultadosA continuación se presen
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Tabla 3 Definición de Espiritualid
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La religión es una expresión de l
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espeto, confidencialidad, compañer
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comunión espiritual con Dios, Papa
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mañanas oramos juntos. Una media h
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Cuando se les preguntó si conocía
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Las opiniones en cuanto a la tolera
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De acuerdo a Mitroff y Denton (1999
Page 620 and 621: BibliografíaAnonymous. 2001. “HR
Page 622 and 623: Ortiz González, L. Mayo 2002. “L
Page 624 and 625: 2EL RAZONAMIENTO BIOETICO Y LA ORIE
Page 626 and 627: 4acumulada al momento es contradict
Page 628 and 629: 6de sus artículos. Desde entonces,
Page 630 and 631: 8Todos los principios generales tie
Page 632 and 633: 10grupos de interés de que las emp
Page 634 and 635: 12obligaciones hacia diversos grupo
Page 636 and 637: 14preguntas III a la VI se determin
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Page 640 and 641: 18El cuarto factor está compuesto
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Page 646 and 647: 24Tabla 8 - Correlaciones y Coefici
Page 648 and 649: 26Las características más importa
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Page 652 and 653: 30Tabla 11 - Diferencias debido al
Page 654 and 655: 32prioritariamente al cumplimiento
Page 656 and 657: 34responsables por su sensibilidad
Page 658 and 659: O'Neill, H. M., C. B. Saunders and
Page 660 and 661: AbstractCorporate Social Responsibi
Page 662 and 663: Most of the literature mentions som
Page 664 and 665: profits. It has become an open syst
Page 666 and 667: Regarding private sector, independe
Page 668 and 669: Mexico where evidence was found of
Page 672 and 673: Motivations for CSR in BrazilThe Et
Page 674 and 675: are maintained in Latin America, wh
Page 676 and 677: among key stakeholders. Firms in se
Page 678 and 679: ReferencesAaronson, Susan A. & Reev
Page 680 and 681: Destrezas de Importancia en el Mane
Page 682 and 683: Porter (1985) describe a la ventaja
Page 684 and 685: puede concluir, que el sector de la
Page 686 and 687: H 3oH 4oNo existen diferencias en l
Page 688 and 689: 4- Estilo de comunicación.5- Estab
Page 690 and 691: Destrezas técnicasDeterminar los o
Page 692 and 693: Destrezas organizacionales 3.94Esta
Page 694 and 695: Comparación de destrezasDestrezaMe
Page 696 and 697: 3, se presenta una comparación ent
Page 698 and 699: Mediana de destrezasDestreza0-4 añ
Page 700 and 701: Estilo de comunicaciónEstablecimie
Page 702 and 703: Mediana de destrezasSinDestrezaCon
Page 704 and 705: Gerencia estratégicaLiderazgo del
Page 706 and 707: su empresa. Sin embargo, en el caso
Page 708 and 709: Lastrina, C. (2004). Strategic proj
Page 710 and 711: 2AbstractThe objective of this pape
Page 712 and 713: 42008). All three dimensions - envi
Page 714 and 715: 6Sustainability reporting under pri
Page 716 and 717: 8which social responsibility improv
Page 718 and 719: 10Empirical Data Sources and Data S
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12Besides AGP, there are 15 additio
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14total debt to equity (TDE) - or l
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16The evidence generally suggests t
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18McPeak, C & Tooley, N 2008, „Do
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20Table 2Effect of Adherence to Glo
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28Appendix BFigure 1. Residuals for
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Information Content of Pension Plan
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A severely underfunded pension plan
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The studies mentioned above find co
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proxies seem to have helped explain
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contributions, less benefits paid.
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eturns on different factors, includ
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19801982198419861988199019921994199
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the first portfolio have on average
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Table 3Descriptive StatisticsLong-T
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Table 4Time-Series Regressions Resu
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Table 6Time-Series Regressions Resu
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Table 8Three Factor ModelLong-Term
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most levered firms in portfolio for
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Table 11LTDR Portfolios Characteris
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The results suggest that investors
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Leland , H. E., and Pyle, D. H., (1
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AN ECONOMIC DEVELOPMENT PARADOX:THE
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INTRODUCTIONThis paper analyzes how
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of local agents and explore their r
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networks of agents interacting in s
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Knowledge ecology, and its related
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entities, academic institutions, ve
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Data AnalysisWe collected and analy
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2. Social networks in the biotechno
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Northeast Ohio region.A top officia
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FIGURE 2:Finding 1.3: Networks amon
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FIGURE 3:Finding 2: Social Networks
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FIGURE 4:Finding 2.1: Financial Sup
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Finding 3.2 - Embedded knowledge pr
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development strategy of attracting
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examples of complex exchanges and c
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FIGURE 7:Revised Conceptual ModelRe
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compromised by the effects of time
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Braunerhjelm, P., & Feldman, M. 200
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Huggins, R. 2008. Regional Competit
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Schumpeter, J. 1939. Business cycle
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ABSTRACTThis paper employs gravity
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LIST OF APPENDICESAppendix 1- Resul
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Other factors influencing the incre
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level of protection afforded by the
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In addition to compliance costs, fi
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4. METHODOLOGICAL APPROACHThe gravi
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Ln Dist it/jt is the Natural log of
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5. EMPIRICAL ANALYSIS5.1 Summary of
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For the US model, the elasticity of
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Fish ConsumptionFish ConsumptionFis
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econometric studies and may be link
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elasticity of demand for F&V is gre
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Bank 2005). However, they face a ga
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April 23, 2007http://muse.jhu.edu/j
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http://wwwsoc.nii.ac.jp/jsie/Annual
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Appendix 2- Results of Estimation F
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2. CODEX General Standard for Food
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Table of ContentsAbstract .........
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IntroductionWe can ask ourselves: W
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Marketing thought has gone through
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companies to re-examine their marke
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Cultural EnvironmentCulture Defined
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Context is the background against w
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Even the though puertorrican art is
Page 858 and 859:
In 2003 The National Arts Marketing
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ConclusionThe marketing orientation
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ReferencesAlexander, R. S. 1962. Ma
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IMPACTO DE FACEBOOK Y OTRAS REDES D
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Impacto de Facebook y otras redes d
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II. ¿Qué son Sitios de Redes de C
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preguntamos, ¿puede un patrono leg
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(Enmienda a la Ley 100)ser victima
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contactos con el estado: otorgamien
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“If a social networking site is u
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abogados de ambos bandos posicionan
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humanos. 29 Estando involucrada una
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empleado en el portal cibernético,
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